Shadee Corp. expects to sell 580 sun visors in May and 310 in June. Each visor sells for $23. Shadees beginning and ending finished goods inventories for May are 70 and 60 units, respectively. Ending finished goods inventory for June will be 70 units.

Suppose that each visor takes 0.80 direct labor hours to produce and Shadee pays its workers $8 per hour. Required: Determine Shadee's budgeted direct labor cost for May and June. (Do not round your intermediate values. Round your answers to 2 decimal places.) May June Budgeted Direct Labor Cost